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2016 (9) TMI 433 - AT - Service TaxWaiver of pre-deposit - Demand alongwith interest and penalties - Commercial or Industrial Construction service and Repair and Maintenance services - construction of bathrooms, routine maintenance of station buildings and routine cleaning of plant area - period involved is April, 2011 to September, 2011 - Held that:- admittedly, the painting of residential quarters of Nashik thermal power station are not covered under commercial or industrial services. Therefore, this Tribunal arrived on the decision that painting of residential quarters do not qualify as a service provided is of commercial or industrial in nature, but in this case, all the activities have been provided to thermal power station. Therefore, the appellant is not able to make out a case for complete waiver of pre-deposit. Therefore, we direct the appellant to make a pre-deposit of 25% of the service tax amount in dispute within four weeks. Balance amount of service tax, interest and penalty shall remain stayed off during the pendency of appeal. - Waiver partly granted
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